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Entertainments (Excise)

Volume 388: debated on Friday 2 April 1943

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10. "That, as respects payments for admission to entertainments held on or after the sixteenth day of May, nineteen hundred and forty-three, other than payments made before the thirteenth day of April in that year, entertainments duty shall be charged—

  • (a) in the case of entertainments chargeable at reduced rates by virtue of Sub-section (3) of Section one of the Finance Act, 1935, at the rates set out in Part I of the following Table;
  • (b) in the case of other entertainments at the rates set out in Part II of that Table.
  • TABLE.
    PART I.

    Reduced Rates.

    Amount of Payment.

    Rate of Duty.

    Where the amount of the payment, excluding the amount of duty—s.d.
    exceeds 3d. and does not exceed 11½d½
    exceeds 11½d. and does not exceed 1s. 3½d.

    Amount of Payment.

    Rate of Duty.

    s.d.
    exceeds 1s. 3½d. and does not exceed 1s. 5½d.3½.
    exceeds 1s. 5½d. and does not exceed 1s. 7½d.
    exceeds 1s. 7½d. and does not exceed 1s. 9½d.
    exceeds 1s. 9½d. and does not exceed 1s. 11½d.
    exceeds 1s. 11½d. and does not exceed 2s. 0½d.
    exceeds 2s. 0½d. and does not exceed 2s. 3d.9
    exceeds 2s. 3d. and does not exceed 2s. 7d.11
    exceeds 2s. 7d. and does not exceed 2s. 10d.12
    exceeds 2s. 10d. and does not exceed 3s. 2d.14
    exceeds 3s. 2d1s. 4d. for the first 3s. 2d. and 2½d. for 6½d. or part of 6½d. over 3s. 2d.

    PART II.

    Full Rates.

    Amount of Payment.

    Rate of Duty.

    Where the amount of the payment, excluding the amount of duty—s.d.
    exceeds 3d. and does not exceed 5d½
    exceeds 5d. and does not exceed 6¼d.¾
    exceeds 6¼d. and does not exceed 7½d.½
    exceeds 7½d. and does not exceed 8d.2
    exceeds 8d. and does not exceed 8¾d.
    exceeds 8¾d. and does not exceed 10½—
    exceeds 10½d. and does not exceed 1s. 0½d.
    exceeds 1s. 0½d. and does not exceed 1s. 4½d.10½
    exceeds 1s. 4½d. and does not exceed 1s. 8d.11
    exceeds 1s. 8d. and does not exceed 1s. 9d.13
    exceeds 1s. 9d. and does not exceed 2s. 0d.16
    exceeds 2s. 0d. and does not exceed 2s. 2d.17
    exceeds 2s. 2d. and does not exceed 2s. 6d.20
    exceeds 2s. 6d. and does not exceed 3s. 0d.26
    exceeds 3s. 0d. and does not exceed 3s. 5d.27
    exceeds 3s. 5d. and does not exceed 4s. 2d.34
    exceeds 4s. 2d. and does not exceed 4s. 11d.42
    exceeds 4s. 11d. and does not exceed 5s. 5d.47
    exceeds 5s. 5d. and does not exceed 5s. 11d.50
    exceeds 56. 11d. and does not exceed 6s. 5d.52
    exceeds 6s. 5d. and does not exceed 6s. 11d.510
    exceeds 6s. 11d.5s. 10d. for the first 6s. 11d. and 5d. for every 6d. or part of 6d. over 6s. 11d.

    And it is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913."